Purpose: The research aims to analyze the main qualitative characteristics of the independent auditor's report and the audit committee's report of companies listed on the B3 (Brazilian Stock Exchange). Methodology: The research is descriptive, and the data presents information from 189 different companies according to the stock exchange classification, 10 sectors, and 19 subsectors.
Results: For the audit committees, a consistent increase in the publication of Audit Committee Reports was observed, reflecting greater transparency and commitment to good corporate governance practices. Additionally, the frequency of meetings varied according to the sector and the economic context, with an increase in years of instability, evidencing greater activity of the committees during critical periods.
Contributions of the Study: To offer a little-explored national empirical approach, as well as to propose an integrated view between audit and governance. It is recommended that future studies advance in measuring the effectiveness of these committees based on objective performance indicators and financial impacts on companies.
The study examined the effect of internal audit committee diversity on the financial reporting
quality of listed industrial goods companies in Nigeria. An ex post facto research design was
adopted, and data were collected from nine purposively selected firms listed on the Nigerian
Exchange Group (NGX) over the period 2...
Ogiriki Tonye· Journal of Accounting and Fi...· 0 citations
This study aims to analyze the effect of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on the financial performance of companies included in the LQ45 Index on the Indonesia Stock Exchange. LQ45 companies were selected because they represent firms with relatively high liquidity and market cap...
Novi Resnowati, Ependi, Lily Nabila· Ilmu Ekonomi Manajemen dan A...· 0 citations
ABSTRACT The goal of this study is to analyze the influence of political connections and the characteristics of the audit committee on the audit quality, as measured by the fees paid to auditors. Although the international literature explores political and auditing connections, there is a lack of studies that address t...
Alice Carolina Ames, Paulo Roberto da Cunha, Márcia Bianchi· Revista Contabilidade &...· 0 citations
This study assessed the extent to which audit committee characteristics influence related party disclosures (RPDs) among financial service firms quoted on the Nigerian Exchange Group (NGX). The analysis focused on key audit committee attributes independence, financial expertise, meeting frequency, and gender diversity...
Akpan Ekpeyo Danson, Johnbest Churchill Ologhodo· International journal of res...· 0 citations
The purpose of this study is to assess the moderating role of the primary audit issue in energy sector businesses and to investigate the impact of audit committee size, frequency of audit committee meetings, company size, and leverage on audit report lag. Purposive sampling strategies were used to collect secondary dat...
Shafa April Pradistyo, D. Suryandari· Dinasti International Journa...· 0 citations
Financial reporting quality is fundamental to transparency, accountability and effective governance in the public sector. In Kenya, state corporations play a crucial role in national development and public resource management yet persistent audit queries, weak internal controls and recurring financial misstatements con...
Emmah Watiri Kimani, Caroline Muthoni Njeru· European Modern Studies Jour...· 0 citations
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